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Penentuan harga obligasi dan teori tingkat bunga JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Kompetif Jurnal Sekretari Universitas Pamulang BALANCE Jurnal Akuntansi dan Bisnis Gema Wiralodra Jurnal Proaksi Jurnal Pendidikan dan Konseling Jurnal Riset Terapan Akuntansi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Performance : Jurnal Bisnis dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Informatika Ekonomi Bisnis Jurnal Investasi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Abdi Insani Enrichment : Journal of Management Jurnal Aisyah : Jurnal Ilmu Kesehatan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Open Access Indonesia Journal of Social Sciences JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Quantitative Economics and Management Studies Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal La Bisecoman Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation Open Access Indonesia Journal of Social Sciences Interdisciplinary Social Studies Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Impresi Indonesia International Journal of Science and Society (IJSOC) Journal of Social Research Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Akuntansi dan Keuangan Indonesia Bursa : Jurnal Ekonomi dan Bisnis JAKPI Journal of Accounting and Finance Management (JAFM) Jurnal Bisnis Manajemen dan Akuntansi Jurnal Ilmu Multidisplin Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Journal of Creative Student Research Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Research Journal on Education Hexagon Jurnal Adijaya Multidisiplin Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Journal of Social Science Jurnal Informatika Ekonomi Bisnis Riwayat: Educational Journal of History and Humanities IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Amerta KALBISIANA Jurnal Sains, Bisnis dan Teknologi Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ragam Pengabdian EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah International Journal of Educational Narratives
Agus Munandar
Universitas Esa Unggul
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Explaining a Decade of Inconsistency: A Systematic Review of AIS Effectiveness in Indonesia Suci Ramadhanti Ahad; Agus Munandar
Journal of Social Research Vol. 4 No. 9 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i8.2701

Abstract

This study addresses the persistent inconsistencies in the literature regarding the effectiveness of Accounting Information Systems (AIS) in Indonesia. Employing a Systematic Literature Review (SLR) of 70 Sinta-indexed articles from 2014-2024, we find that while human resource competence and internal control systems are the most studied determinants of financial reporting quality, their reported impacts are highly contradictory. Our analysis reveals these inconsistencies are not random but are systematically driven by contextual moderators, primarily entity type (government vs. private sector) and organizational maturity. The study’s primary contribution is the development of an integrated, context-contingent conceptual model. By synthesizing the D&M IS Success Model with Agency Theory and the Resource-Based View, this model reframes prior contradictions not as anomalies, but as predictable outcomes of complex contextual interactions. This provides a more cohesive theoretical foundation for future AIS research and offers a nuanced diagnostic tool for practitioners in emerging economies.
IMPLEMENTASI MANAJEMEN RISIKO PADA LEMBAGA PELATIHAN DAN PEMBINAAN BERBASIS DIGITAL Elly Musdiana Mayang Putri; Edi Hamdi; Rhian Indradewa; Agus Munandar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37290

Abstract

Risiko seringkali dikaitkan dengan situasi yang dapat mengancam pencapaian tujuan dan sasaran organisasi. Dampak dari risiko bisa sangat signifikan, sehingga manajemen risiko yang efektif menjadi sangat penting. Penelitian ini bertujuan untuk menganalisis implementasi manajemen risiko pada PT. Indotraining Multi Solusi, sebuah lembaga pelatihan dan pembinaan berbasis digital. Dengan menggunakan kerangka kerja ISO 31000:2018, penelitian ini mengidentifikasi dan menilai empat belas risiko yang dihadapi oleh organisasi. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif untuk mempresentasikan data secara rinci. Hasil penelitian menunjukkan bahwa dengan menerapkan ISO 31000:2018, risiko dapat diklasifikasikan menjadi empat tingkatan: rendah, sedang, tinggi, dan ekstrem, yang memungkinkan perusahaan untuk menetapkan tindakan manajemen risiko yang tepat untuk masing-masing risiko. Proses ini meliputi identifikasi, analisis, evaluasi, dan mitigasi risiko, serta monitoring dan review secara berkala.
Transformasi Perpajakan Digital Di Indonesi : Kajian Eksplanatori Kadlina Kadlina; Agus Munandar
Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2442

Abstract

This explanatory research seeks to investigate the underlying reasons or factors that drive taxation on online transactions. In the digital era, online transactions have become increasingly pervasive, allowing companies to generate revenue from other countries where they do not maintain a physical presence. This paper adopts explanatory approach, utilizing a comprehensive literature review to identify the factors influencing the implementation of online transaction taxation. The findings reveal several critical factors, including the COVID-19 pandemic, cross-border electronic transaction, the communication strategies between tax authorities and businesses or consumers, and regional cooperation. The interplay of these factors can enhance the effectiveness of digital taxation in Indonesia.
Faktor-Faktor Determinan Kesuksesan dan Kegagalan Implementasi Sistem Informasi Akuntansi: Tinjauan Literatur Natalia Caroline; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.10965

Abstract

This study aims to analyze the determinants of success and failure in the implementation of Accounting Information Systems (AIS) using a literature review approach. The research method employed is a literature study based on various scientific sources such as journals, books, and previous research related to the topic. The results indicate that the factors influencing the successful implementation of AIS include user competence, user involvement, top management support, system quality, and information quality. Conversely, implementation failure is often caused by technical issues such as poor system quality and non-technical issues such as user resistance, weak communication, and lack of management support. This review emphasizes that the success of AIS implementation depends not only on the technology used but also on organizational readiness, human resource competence, and managerial commitment. The findings of this study are expected to serve as a reference for practitioners and researchers in improving the effectiveness of AIS implementation across organizational sectors.
Analisis Weight Average Cost of Capital (WACC) Pada Perusahaan Sektor Healthcare Indah Permatasari; Agus Munandar
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27577

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengevaluasi efisiensi struktur modal perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia (BEI) periode 2023–2024 dengan menggunakan pengukuran Weighted Average Cost of Capital (WACC), sebagai respons atas tingginya sensitivitas terhadap biaya modal, terutama pada periode pascapandemi ketika kebijakan moneter dan fluktuasi suku bunga memengaruhi keputusan pendanaan perusahaan.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan tahunan. Variabel yang dianalisis meliputi cost of debt, cost of equity, dan WACC.Originalitas/Novelty: Kebaruan penelitian terletak pada pengukuran WACC tingkat perusahaan (firm-level) di sektor healthcare serta pengelompokan perusahaan ke dalam kategori Low WACC dan High WACC berbasis median tahunan, dengan mempertimbangkan faktor internal perusahaan dan dinamika kebijakan moneter pascapandemi.Hasil Penelitian: Perusahaan dengan kategori Low WACC cenderung memiliki struktur pendanaan yang lebih seimbang serta pengelolaan biaya utang yang lebih efisien. Sebaliknya, perusahaan dengan High WACC menunjukkan ketergantungan yang lebih besar pada sumber pendanaan berbiaya tinggi.Implikasi: Temuan ini menegaskan pentingnya efisiensi struktur modal dalam menekan biaya modal perusahaan. Implikasi penelitian ini relevan bagi manajemen, investor, dan regulator dalam pengambilan keputusan pembiayaan dan investasi di sektor healthcare. Research Objectives: This study evaluates the capital structure efficiency of healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2023–2024 using the Weighted Average Cost of Capital (WACC), in response to the sector’s high sensitivity to capital costs, particularly in the post-pandemic period when monetary policy and interest rate fluctuations influence corporate financing decisions.Research Method: A descriptive quantitative approach is employed using secondary data from annual financial statements. The analysis focuses on the cost of debt, cost of equity, and WACC.Originality/Novelty: The novelty of this study lies in the measurement of firm-level WACC in the healthcare sector and the categorization of companies into Low WACC and High WACC categories based on annual medians, taking into account internal company factors and post-pandemic monetary policy dynamicResearch Results: The results indicate that companies categorized as Low WACC tend to exhibit a more balanced financing structure and more efficient debt cost management. In contrast, High WACC firms demonstrate a greater reliance on high-cost financing sources. These findings underscore the importance of capital structure efficiency in reducing a firm’s overall cost of capital.Implications: The implications of this study are relevant for corporate management, investors, and regulators in making financing and investment decisions within the healthcare sector.
THE EFFECT OF LEVERAGE, WORKING CAPITAL EFFICIENCY, AND VALUE RELEVANCE OF ACCOUNTING INFORMATION ON INVESTMENT DECISIONS WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE Ilham, Dika Fajri; munandar, agus
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.265

Abstract

This research examines the influence of leverage, working capital efficiency, and value relevance of accounting information on investment decisions with dividend policy serving as an intervening variable. The research data source utilizes the financial statements of LQ45 companies from 2019 to 2024 and uses secondary data. The sample for this study consists of 19 companies out of 45 companies obtained using purposive sampling method for 6 consecutive years with dividend distribution. The influence test uses multiple linear regression and mediation analysis through path analysis. The outcomes showed that the independent variables simultaneously influenced the dependent variable in both model 1 and model 2. Only the leverage of the partial test is significant on dividend policy and investment decisions, while dividend policy does not mediate independent variables on investment decisions.
Faktor-Faktor Determinan Kesuksesan dan Kegagalan Implementasi Sistem Informasi Akuntansi: Tinjauan Literatur Natalia Caroline; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.10965

Abstract

This study aims to analyze the determinants of success and failure in the implementation of Accounting Information Systems (AIS) using a literature review approach. The research method employed is a literature study based on various scientific sources such as journals, books, and previous research related to the topic. The results indicate that the factors influencing the successful implementation of AIS include user competence, user involvement, top management support, system quality, and information quality. Conversely, implementation failure is often caused by technical issues such as poor system quality and non-technical issues such as user resistance, weak communication, and lack of management support. This review emphasizes that the success of AIS implementation depends not only on the technology used but also on organizational readiness, human resource competence, and managerial commitment. The findings of this study are expected to serve as a reference for practitioners and researchers in improving the effectiveness of AIS implementation across organizational sectors.
Pengaruh Kesehatan Bank dengan Metode RGEC Terhadap Pertumbuhan dana Pihak Ketiga pada Bank Pembangunan Daerah Periode 2015-2019 Felica Wahyu Werdaningsih; Agus Munandar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya tingkat kesehatan bank dalam meningkatkan kepercayaan masyarakat terhadap perbankan, khususnya pada Bank Pembangunan Daerah (BPD). Pertumbuhan dana pihak ketiga (DPK) menjadi indikator penting keberhasilan bank dalam menghimpun dana masyarakat untuk mendukung fungsi intermediasi keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat kesehatan bank dengan metode RGEC terhadap pertumbuhan dana pihak ketiga pada Bank Pembangunan Daerah periode 2015–2019. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain kausalitas. Data penelitian berupa laporan keuangan tahunan 23 Bank Pembangunan Daerah yang diperoleh dari Otoritas Jasa Keuangan dan situs resmi bank terkait. Teknik pengambilan sampel menggunakan purposive sampling dengan total 115 data observasi. Variabel penelitian meliputi NPL, NIM, LDR, GCG, ROA, dan CAR sebagai variabel independen serta DPK sebagai variabel dependen. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial NPL dan ROA berpengaruh negatif signifikan terhadap pertumbuhan DPK, sedangkan NIM dan CAR berpengaruh positif signifikan. Sementara itu, LDR dan GCG tidak berpengaruh signifikan terhadap pertumbuhan DPK. Secara simultan seluruh variabel kesehatan bank berpengaruh terhadap pertumbuhan dana pihak ketiga. Penelitian ini menegaskan bahwa kualitas aset, profitabilitas, dan kecukupan modal menjadi faktor utama dalam meningkatkan kepercayaan masyarakat terhadap perbankan daerah.
PERAN LITERASI KEUANGAN, SIKAP KEUANGAN, DAN TOLERANSI RISIKO KEUANGAN TERHADAP PERENCANAAN PENSIUN DIMODERASI SARAN PENASIHAT KEUANGAN Dewi Muflihah; Agus Munandar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6406

Abstract

Penelitian ini mengkaji peran literasi keuangan, sikap keuangan, dan toleransi risiko keuangan terhadap perencanaan pensiun, dengan saran penasihat keuangan sebagai variabel moderasi. Penelitian ini bertujuan untuk mengeksplorasi bagaimana faktor-faktor tersebut mempengaruhi kesiapan individu dalam merencanakan pensiun, khususnya pada pekerja di Kabupaten Tangerang, Indonesia. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei online dari 200 responden, dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa literasi keuangan, sikap keuangan, dan toleransi risiko keuangan memiliki pengaruh positif yang signifikan terhadap perencanaan pensiun. Selain itu, saran penasihat keuangan terbukti memoderasi hubungan antara literasi keuangan, sikap keuangan, dan perencanaan pensiun. Penelitian ini menyoroti pentingnya peningkatan literasi keuangan dan sikap keuangan, terutama di kalangan individu usia produktif, untuk memastikan keamanan finansial di masa pensiun. Penelitian ini juga menekankan peran penting penasihat keuangan dalam membimbing individu untuk membuat keputusan perencanaan pensiun yang tepat. Penelitian ini memberikan kontribusi terhadap pemahaman perencanaan pensiun di Indonesia dan memberikan wawasan bagi lembaga keuangan, pembuat kebijakan, serta individu untuk meningkatkan kesiapan pensiun.
Dampak Regulasi POJK 51/2017 Terhadap Kualitas Pengungkapan GRI Pada Emiten Sektor Konstruksi Ucok Jimmy; Agus Munandar
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9259

Abstract

This study analyzes the impact of Financial Services Authority Regulation (POJK) Number 51/2017 concerning Sustainable Finance on the conformity of sustainability report disclosures of construction companies listed on the Indonesia Stock Exchange (IDX) with the 2021 GRI Standards. The research method uses a quantitative method on annual reports and sustainability reports from a sample of state-owned and private construction companies during the 2015–2023 period using a purposive sampling technique. Analysis indicators refer to the main framework of the GRI 2021 which includes economic, environmental, and social dimensions. The results show that POJK 51/2017 plays a significant role as a catalyst in increasing transparency and accountability in sustainability reporting, with a clear trend of increasing GRI indicator disclosures after 2017. However, a clear disparity was found in the depth and consistency of disclosures between state-owned construction companies and private construction companies. State-owned construction companies demonstrated higher levels of compliance and faster adaptation, with an average disclosure score of 58.9 points (46%), driven by strong institutional mandates and regulatory oversight from BP Danantara, BP BUMN, and the Financial Services Authority (OJK). Private construction companies, on the other hand, tended to adapt more slowly, with an average disclosure score of 30.6 points (24%), and their reporting remained primarily compliance-focused, requiring stronger market incentives and investor pressure to achieve full alignment with global standards. The findings of this study confirm the effectiveness of POJK 51/2017, which directs reporting to the 2021 GRI standards. However, internal capacity building, policy harmonization, and a more comprehensive integration of environmental, social, and governance indicators are needed to achieve holistic sustainability reporting in the Indonesian construction sector.
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Sihono Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad Qolyubi Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Alya Rasikha Ameliya Silaning Utami Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anggi Ayuni Dewi Anggita Shita Kusumawati Anisa Widiastuti Anisah Abni Anisah Sriulina Ginting Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Arhan Rachmadan Arif Hidayanto Aritonang, Ramona Ariza, Dani Arnold Sugiarto Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Azmi Kurnia Izzati B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Mulia Kurniawan Budi Sumartono C Susi Maryanti Camelyn Sinaga, Irene Cholik, Agus Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dara Putri Junianti Dawam, Yanuar Pribadi Delang, Teresa Ona Delima Ramdani Devianti, Lilis Devika Liviana Dewi Djumiyati Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Dewi Muflihah Diah Nur Cahyati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dika Fajri Ilham Dimarizkya, Aliya Dinda Khomsin Amalia Dini Marina Dita Hikmawaty Oktavia Ningrum Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edi Suyitno Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Eka Setiawati Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Elly Musdiana Mayang Putri Endah Sri Wahyuni Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Faridatul Munawaroh Febrina Ayu Finsensia Felica Wahyu Werdaningsih Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Fitriyani Khasanah Franki Slamet Franki Slamet Fredy Rizaldi Fredy Rizaldi Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Hamdi , Edi Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Ilham, Dika Fajri Indah Maulina Dewi Indah Permatasari Indah Rahayu Indah Septiani Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Izdihar Shada Janah, Niftahul Janurika, Renita Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jolia Salia, Popi Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Laksmi Hanani Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenggo Geni, Reno Lenny Widiawati Lenny Widiawati Lestari Lestari Lestari, Anis Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Liu Shuyuan Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Maiwan, Mohammad Mandalikha, Baiq Asry Afriza Mara, Uli Lasdao Maratis, Jerry Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Masduki , Masduki Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mega Fatimah Rosana Meyrani, Hanna MF. Arrozi Adhikara Mila Sari Mira Kartika Dewi Djunaedi Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muhammad Hilmi Fatihurrahman Muhammad Ifaz Padilatul Hamdi Muhammad Ivan Ardhiansyah Muhammad Rais Arifin Muhammad Rais Arifin Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Natalia Caroline Natasha Elisabeth Manuputty Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwandini, Komala Purwaningrum, Dwi Pusaka, Semerdanta Puti Indah Balqis A Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasinih Rasinih Ratna Dewi Sari Reginda Sri Restuwangi Renal Alvian Renita Janurika Resca, Yuliana Resti Amelia Putri Reynaldo Savero Rezki Aulia Rhian Indradewa Rhian Indradewa Rhosilah Ricky Agustian Riedho Agustian Rina Anindita Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rof Boys Saroha Simamora Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa Latifa Putri Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santi Dwi Mulyati Santy Wijaya Santy Wijaya Sanusi , Sanusi Sapto Jumono Saputra Saputra Sari, Ratna Dewi Septiani, Dwi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Simon Petrus Hendrik Hutapea Siswahyudianto Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sitompul, Sari D Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suci Ramadhanti Ahad Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Sylvia Marcellina Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tiara Aninditha Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Ucok Jimmy Uli Lasdao Mara Uus Nursyamsu Vicki Herdiawan Villery Cristina Vugar Abdullayev Wa Ode Tri Artia Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wiwin Gusnia Y, Alia Dwi Yanuar Ramadhan Yendi Esye Yessica Mega Putri Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yuni Astuti Yusup Setiawan Yusup Setiawan, Yusup Zhafarina Marwanta